CESTAT Rulings
Delhi CESTAT allows assessee’s appeal, holds transfer of Antivirus Software key/codes to end-user with the Antivirus Software replicated CDs/DVDs in retail packs as a ‘deemed sale’,
...View More CESTAT sets aside the penalty on Customs House Agent (CHA) & its employees absent any evidence adduced by Department as an evidence in support of the allegation of prior knowledge regarding mis-de
...View More CESTAT Delhi quashes demand of service tax along-with interest and penalty on activity of construction and development of residential facility for athletes at Commonwealth Games Village under definiti
...View More CESTAT holds that no service tax is applicable on commission earned by Managing Director in respect of services provided for sales promotion; Noting that the Income Tax Authorities assessed
...View More Delhi CESTAT upholds the order of Commissioner (Appeals) sanctioning the refund claim of excess CVD paid on import of mobile phones ‘under protest’; Notes assessee’s plea that, while
...View More CESTAT remands the matter back to Original Adjudicating Authority for taking a fresh call on time barred issue w.r.t. refund claim filed by SEZ unit under Notification No. 12/2013-ST dated July 01, 20
...View More CESTAT disallows the benefit of exemption under Notification No 6/2000-CE holding that assessee do not qualify as an independent texturizer, finds that by bifurcation of existing unit for manufacture
...View More Delhi CESTAT holds that no element of service is involved while transferring the land acquired from Govt. of Rajasthan (GoR) and leased to the Joint Venture (JV) company, for setting up of the power p
...View More CESTAT quashes demand of service tax on part of the amount which assessee (employer) recovers out of the salary paid to the employee in case of breach of the contract of total term of employment; Note
...View More CESTAT dismisses Revenue’s appeal, sets-aside demand under ‘support services of business or commerce’, defined u/s 65(104c) of Finance Act, 1994 w.r.t. joint venture (JV) agreement;
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